She insisted she’d believed the work was legitimate and had never seen proof otherwise.

Those claims might have been self-serving.

Still, they were consistent with the possibility that the scheme involved more than one person and more than one motive.

The crucial document was a spreadsheet Marilyn had kept after a dispute over her commissions.

It recorded payments and dates that corresponded closely to the vendor records Simon had examined.

Beside several entries appeared a brief notation: D approval.

I knew Dennis would say the letter stood for something else.